In a variety of well applications tubing sections are separated and removed from a well. For example, an upper tubing section may be removed by cutting the tubing downhole and then retrieving the upper section to the surface. Removal of the upper tubing section can be useful in, for example, plug and abandon operations. However, sometimes a substantial pressure differential exists between the interior and exterior of the tubing and holes are punched through the tubing to provide pressure equalization prior to cutting the tubing and pulling the upper tubing section. These types of applications can be expensive and time-consuming and involve multiple trips downhole before the tubing section can be removed.